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Schedule II - Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2017
Valuation And Qualifying Accounts [Abstract] |
Schedule II - Valuation and Qualifying Accounts | BIG 5 SPORTING GOODS CORPORATION SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS (In thousands)
|  | Balance at Beginning of Period |  |  | Charged to Costs and Expenses |  |  |  | Deductions |  |  | Balance at End of Period |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful receivables |  | $ | 42 |  |  | $ | 60 |  |  |  | $ | (23 | ) |  | $ | 79 |
Allowance for sales returns |  | $ | 1,334 |  |  | $ | (278 | ) | (1) |  | $ | — |  |  | $ | 1,056 |
Inventory reserves |  | $ | 5,680 |  |  | $ | 4,819 |  |  |  | $ | (4,649 | ) |  | $ | 5,850 |
January 1, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful receivables |  | $ | 61 |  |  | $ | 28 |  |  |  | $ | (47 | ) |  | $ | 42 |
Allowance for sales returns |  | $ | 1,325 |  |  | $ | 9 |  | (1) |  | $ | — |  |  | $ | 1,334 |
Inventory reserves |  | $ | 6,254 |  |  | $ | 4,553 |  |  |  | $ | (5,127 | ) |  | $ | 5,680 |
January 3, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful receivables |  | $ | 110 |  |  | $ | 50 |  |  |  | $ | (99 | ) |  | $ | 61 |
Allowance for sales returns |  | $ | 1,320 |  |  | $ | 5 |  | (1) |  | $ | — |  |  | $ | 1,325 |
Inventory reserves |  | $ | 5,349 |  |  | $ | 6,556 |  |  |  | $ | (5,651 | ) |  | $ | 6,254 |
(1) | Represents an increase (decrease) in the required reserve based upon the Company’s evaluation of anticipated merchandise returns.

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 + Details
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- References No definition available. + Details
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